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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Riyan Ardiana
Universitas Jenderal Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO Riyan Ardiana; Bambang Setyobudi Irianto; Kiky Srirejeki
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.298 KB) | DOI: 10.20884/1.sar.2019.4.2.2468

Abstract

This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.
Co-Authors Bambang Setyobudi Irianto KIKY SRIREJEKI